Walter Zamalloa-Cuba, Sirleith Siomara Condori Canaza, Olivia Magaly Luque Vilca, Valdemar Luiz Tornisielo, Franz Zirena Vilca
The presence of steroid hormones in lake waters causes contamination of aquatic ecosystems, which may cause endocrine alterations in the organisms that inhabit them. Moreover, many of these waters are purified and distributed to populations located around the lake. Therefore, these effects could be repeated in humans consuming the water. This study reports the presence of steroid hormone residues in the waters of the inner bay of Lake Titicaca and drinking water in the city of Puno (Peru). The solid phase extraction method was used for sample preparation, and the analyses were developed in an HPLC-DAD system. Results show maximum concentrations of steroid hormones estrone (E1) 1.56, 17 β- estradiol (E2) 2.27, 17 α- ethinylestradiol (EE2) 13. 88 ng L-1 respectively. These concentrations vary at the different monitoring points, and their presence could cause ecotoxicological effects to the endemic aquatic biota that inhabit this part of the lake. At the same time they also could affect the health of the human population that consumes this water
湖水中类固醇激素的存在会造成水生生态系统的污染,这可能会导致栖息在其中的生物的内分泌改变。此外,许多这些水被净化并分配给居住在湖周围的居民。因此,这些影响可能会在饮用这种水的人身上重复出现。本研究报告了在秘鲁普诺市的的的喀喀湖内湾水域和饮用水中存在类固醇激素残留。样品制备采用固相萃取法,HPLC-DAD系统进行分析。结果表明,甾体激素雌酮(E1)的最大浓度为1.56,17 β-雌二醇(E2)的最大浓度为2.27,17 α-炔雌醇(EE2)的最大浓度为13。88 ng L-1。这些浓度在不同的监测点有所不同,它们的存在可能对栖息在这部分湖泊的特有水生生物群造成生态毒理学影响。与此同时,它们也可能影响饮用这些水的人的健康
{"title":"Presencia de hormonas esteroides en el lago Titicaca y agua potable, Puno (Perú)","authors":"Walter Zamalloa-Cuba, Sirleith Siomara Condori Canaza, Olivia Magaly Luque Vilca, Valdemar Luiz Tornisielo, Franz Zirena Vilca","doi":"10.18271/ria.2021.307","DOIUrl":"https://doi.org/10.18271/ria.2021.307","url":null,"abstract":"The presence of steroid hormones in lake waters causes contamination of aquatic ecosystems, which may cause endocrine alterations in the organisms that inhabit them. Moreover, many of these waters are purified and distributed to populations located around the lake. Therefore, these effects could be repeated in humans consuming the water. This study reports the presence of steroid hormone residues in the waters of the inner bay of Lake Titicaca and drinking water in the city of Puno (Peru). The solid phase extraction method was used for sample preparation, and the analyses were developed in an HPLC-DAD system. Results show maximum concentrations of steroid hormones estrone (E1) 1.56, 17 β- estradiol (E2) 2.27, 17 α- ethinylestradiol (EE2) 13. 88 ng L-1 respectively. These concentrations vary at the different monitoring points, and their presence could cause ecotoxicological effects to the endemic aquatic biota that inhabit this part of the lake. At the same time they also could affect the health of the human population that consumes this water","PeriodicalId":41861,"journal":{"name":"Revista Investigaciones Altoandinas-Journal of High Andean Research","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67939851","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Judith Tinco-Salcedo, U. S. Quispe-Gutiérrez, Delmer Zea-Gonzales
Criollo high Andean cattle are of family economic importance for rural dwellers and contribute to food security. The objective of this study was to evaluate the quantity, quality, and nuclear status of ovarian oocytes according to the body condition of Criollo cows. Groups of cows were formed according to the body condition (1=emaciated, 5=obese): low (≤1.5), moderate (2 to 2.5) and high (≥3). Ovaries (n=212) were obtained from Criollo cows from the slaughterhouse. Oocytes were recovered by follicular aspiration classifying them into categories A, B, and C, placing a portion with ethanol-acetic acid (3:1) for 24 h, then stained with 2% Lacmoid. The nuclear status of the oocyte was evaluated, categorized as intact germinal vesicle (GV) and broken germinal vesicle (GVBD). The number of oocytes recovered per ovary among low, moderate, and high body condition cows were similar (p>0.05). There was an association between body condition and oocyte quality of category A (rs=0.49; P=0.001), B (rs=0.16; P=0.018); C (rs=-0.16; P=0.016). Higher percentages (p≤0.05) of oocytes of categories A and B were obtained in those of moderate and high body condition, as category C in low body condition. Body condition did not influence (p>0.05) oocyte nuclear status. No association was found (p=0.073) between body condition and oocytes with intact GV, nor with GVBD (p=0.737). It is concluded that body condition is associated with the quality of oocytes of category A, B and C, but not with the nuclear status of GV and GVBD in Criollo cows from the slaughterhouse.
{"title":"Asociación entre calidad de ovocitos recuperados y condición corporal en vacas criollas","authors":"Judith Tinco-Salcedo, U. S. Quispe-Gutiérrez, Delmer Zea-Gonzales","doi":"10.18271/ria.2021.294","DOIUrl":"https://doi.org/10.18271/ria.2021.294","url":null,"abstract":"Criollo high Andean cattle are of family economic importance for rural dwellers and contribute to food security. The objective of this study was to evaluate the quantity, quality, and nuclear status of ovarian oocytes according to the body condition of Criollo cows. Groups of cows were formed according to the body condition (1=emaciated, 5=obese): low (≤1.5), moderate (2 to 2.5) and high (≥3). Ovaries (n=212) were obtained from Criollo cows from the slaughterhouse. Oocytes were recovered by follicular aspiration classifying them into categories A, B, and C, placing a portion with ethanol-acetic acid (3:1) for 24 h, then stained with 2% Lacmoid. The nuclear status of the oocyte was evaluated, categorized as intact germinal vesicle (GV) and broken germinal vesicle (GVBD). The number of oocytes recovered per ovary among low, moderate, and high body condition cows were similar (p>0.05). There was an association between body condition and oocyte quality of category A (rs=0.49; P=0.001), B (rs=0.16; P=0.018); C (rs=-0.16; P=0.016). Higher percentages (p≤0.05) of oocytes of categories A and B were obtained in those of moderate and high body condition, as category C in low body condition. Body condition did not influence (p>0.05) oocyte nuclear status. No association was found (p=0.073) between body condition and oocytes with intact GV, nor with GVBD (p=0.737). It is concluded that body condition is associated with the quality of oocytes of category A, B and C, but not with the nuclear status of GV and GVBD in Criollo cows from the slaughterhouse.","PeriodicalId":41861,"journal":{"name":"Revista Investigaciones Altoandinas-Journal of High Andean Research","volume":"24 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84503601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The fishing industry generates large quantities of by-products, most of which are not used and are therefore discarded. The objective of the present research was the elaboration of a pâté-type sausage from mechanically recovered meat of rainbow trout (Oncorhynchus mykiss). The meat was obtained from trout skelons, which were passed through a grinder and sprayed with a mixture of α-tocopherol (0.02%) and ascorbic acid (0.05%). The formulation of the pate was as follows: mechanically recovered trout meat (74.4%), salt (1.3%), sodium tripolyphosphate (0.8%), starch (2%), soy protein isolate (2.4%), margarine (16.7%), soy lecithin (1.9%), onion powder (0.2%), garlic powder (0.2%) and pepper powder (0.1%). Three formulations were prepared: PCR1 (80% cooked meat and 20% raw meat), PCR2 (90% cooked meat and 10% raw meat) and PCR3 (100% cooked meat). For each formulation, the following were evaluated: texture profile, color and sensory evaluation, the latter with the participation of 30 untrained panelists using a 9-point hedonic scale, in which each formulation obtained an average of 6 ("I like it moderately"). The best formulation was PCR3, whose proximate composition was determined: 64% moisture, 16% fat, 12.5% protein, and 3.5% ash. The pâté of mechanically recovered trout meat proved to have a high nutritional value and a good level of sensory acceptance, demonstrating that it is a good alternative for the use of trout fillet by-products.
{"title":"Efecto de la inclusión de carne cruda en un paté cocido de carne mecánicamente recuperada de trucha arcoíris","authors":"Diana Carolina Jimenez Champi, Tito Eduardo Llerena Daza, Bettit K. Salvá Ruiz","doi":"10.18271/ria.2021.291","DOIUrl":"https://doi.org/10.18271/ria.2021.291","url":null,"abstract":"The fishing industry generates large quantities of by-products, most of which are not used and are therefore discarded. The objective of the present research was the elaboration of a pâté-type sausage from mechanically recovered meat of rainbow trout (Oncorhynchus mykiss). The meat was obtained from trout skelons, which were passed through a grinder and sprayed with a mixture of α-tocopherol (0.02%) and ascorbic acid (0.05%). The formulation of the pate was as follows: mechanically recovered trout meat (74.4%), salt (1.3%), sodium tripolyphosphate (0.8%), starch (2%), soy protein isolate (2.4%), margarine (16.7%), soy lecithin (1.9%), onion powder (0.2%), garlic powder (0.2%) and pepper powder (0.1%). Three formulations were prepared: PCR1 (80% cooked meat and 20% raw meat), PCR2 (90% cooked meat and 10% raw meat) and PCR3 (100% cooked meat). For each formulation, the following were evaluated: texture profile, color and sensory evaluation, the latter with the participation of 30 untrained panelists using a 9-point hedonic scale, in which each formulation obtained an average of 6 (\"I like it moderately\"). The best formulation was PCR3, whose proximate composition was determined: 64% moisture, 16% fat, 12.5% protein, and 3.5% ash. The pâté of mechanically recovered trout meat proved to have a high nutritional value and a good level of sensory acceptance, demonstrating that it is a good alternative for the use of trout fillet by-products.","PeriodicalId":41861,"journal":{"name":"Revista Investigaciones Altoandinas-Journal of High Andean Research","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67939758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
D. López, Lily Lorena Luna-Castellanos, M. Espinosa-Carvajal, D. Pérez-Polo, Jorge Cadena-Torres
Dry rot of tubers is one of the most devastating diseases in yam production (Dioscorea rotundata Poir.) in the Caribbean region of Colombia. The disease attacks tubers, causing production losses during cultivation. In previous experiments, 11 fungal morphotypes were isolated and associated with this disease in yam crops in the Caribbean region of Colombia. The present investigation was carried out under greenhouse conditions to determine the infection capacity of these 11 possible causative agents, in 150-day-old plants of two yam genetic materials (0307-49SB y 0307-50CB). The results indicated that morphotypes DH2 (Lasiodiplodia theobromae), DH11 (Curvularia aeria), DH20 (Aspergillus niger), and DH17 (Fusarium equiseti), showed the highest infection capacity to yam tubers, regardless of the genetic material. Therefore, they were considered as the main causal agents of the disease in the Caribbean region of Colombia. The remaining seven (7) morphotypes, despite having been inoculated in the roots of the plants, showed minor effects on tubers and affected other organs of the plant, especially stems and aerial part of yam plant. This study allows concentrating the research on these four morphotypes to develop crop management strategies that might allow reducing the incidence of this disease in the Caribbean region of Colombia.
{"title":"Capacidad de infección de hongos asociados a la pudrición seca de los tubérculos de ñame","authors":"D. López, Lily Lorena Luna-Castellanos, M. Espinosa-Carvajal, D. Pérez-Polo, Jorge Cadena-Torres","doi":"10.18271/ria.2021.305","DOIUrl":"https://doi.org/10.18271/ria.2021.305","url":null,"abstract":"Dry rot of tubers is one of the most devastating diseases in yam production (Dioscorea rotundata Poir.) in the Caribbean region of Colombia. The disease attacks tubers, causing production losses during cultivation. In previous experiments, 11 fungal morphotypes were isolated and associated with this disease in yam crops in the Caribbean region of Colombia. The present investigation was carried out under greenhouse conditions to determine the infection capacity of these 11 possible causative agents, in 150-day-old plants of two yam genetic materials (0307-49SB y 0307-50CB). The results indicated that morphotypes DH2 (Lasiodiplodia theobromae), DH11 (Curvularia aeria), DH20 (Aspergillus niger), and DH17 (Fusarium equiseti), showed the highest infection capacity to yam tubers, regardless of the genetic material. Therefore, they were considered as the main causal agents of the disease in the Caribbean region of Colombia. The remaining seven (7) morphotypes, despite having been inoculated in the roots of the plants, showed minor effects on tubers and affected other organs of the plant, especially stems and aerial part of yam plant. This study allows concentrating the research on these four morphotypes to develop crop management strategies that might allow reducing the incidence of this disease in the Caribbean region of Colombia.","PeriodicalId":41861,"journal":{"name":"Revista Investigaciones Altoandinas-Journal of High Andean Research","volume":"42 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78750118","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Trout was introduced in our country in 1928 and managed to adapt to the freshwater ecosystems of the Peruvian highlands. It currently represents the economic livelihood of many micro and small-scale fish farmers, together with medium and large companies in regions such as Puno, Pasco, Huancavelica and Junín, whose growth in recent years has been considerable. The 71.98% of this resource was destined for consumption in its fresh state and only 28.02% was processed as frozen, which shows the lack of diversification of value-added products in the production chain of this sweet aquaculture species, together with a shortage of research. Therefore, the purpose of this research was to compile the latest studies, carried out in different countries, related to the processing of this species because it is an excellent raw material due to its nutritional value and techno-functional characteristics. The research work collected covered the use of traditional methods and technologies such as marinating, salting, drying, and smoking, as well as innovative restructuring processes applied to trout minced muscle and filleting by-products. These investigations found that the different food products were differentiated by their physical and sensory attributes, techno-functional properties, shelf life and/or preparation. With this review, we hope to contribute to the triple helix model focused on this resource, from and for the Andes, to promote its sustained production, productive chain, and food security for the inhabitants of the Andean regions.
{"title":"La trucha (Oncorhynchus mykiss): Potenciales productos alimenticios derivados del principal recurso acuícola en regiones altoandinas","authors":"M. Flores, D. Roldán-Acero","doi":"10.18271/ria.2021.279","DOIUrl":"https://doi.org/10.18271/ria.2021.279","url":null,"abstract":"Trout was introduced in our country in 1928 and managed to adapt to the freshwater ecosystems of the Peruvian highlands. It currently represents the economic livelihood of many micro and small-scale fish farmers, together with medium and large companies in regions such as Puno, Pasco, Huancavelica and Junín, whose growth in recent years has been considerable. The 71.98% of this resource was destined for consumption in its fresh state and only 28.02% was processed as frozen, which shows the lack of diversification of value-added products in the production chain of this sweet aquaculture species, together with a shortage of research. Therefore, the purpose of this research was to compile the latest studies, carried out in different countries, related to the processing of this species because it is an excellent raw material due to its nutritional value and techno-functional characteristics. The research work collected covered the use of traditional methods and technologies such as marinating, salting, drying, and smoking, as well as innovative restructuring processes applied to trout minced muscle and filleting by-products. These investigations found that the different food products were differentiated by their physical and sensory attributes, techno-functional properties, shelf life and/or preparation. With this review, we hope to contribute to the triple helix model focused on this resource, from and for the Andes, to promote its sustained production, productive chain, and food security for the inhabitants of the Andean regions.","PeriodicalId":41861,"journal":{"name":"Revista Investigaciones Altoandinas-Journal of High Andean Research","volume":"7 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89248672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tania Alvis-Ccoropuna, J. F. Villasante-Benavides, G. A. Pauca-Tanco, J. P. Quispe-Turpo, C. Luque-Fernández
High Andean wetlands are important ecosystems due to their ecosystem services. Carbon storage is a result of the low decomposition rate due to flooded soils and low temperatures. Consequently, this study estimated the carbon content stored in the high Andean wetland of Chalhuanca and calculated the economic value of this service. For this purpose, 30 samples were taken at random, establishing three carbon pools: aboveground biomass (leaves and stems), belowground biomass (roots), and organic soil. The samples were obtained with an auger-type device; each sample was dried at 65°C for at least 24 hours and the carbon content was determined using the Walkey-Black method and calculations and statistical tests were performed. The total carbon stored in relation to the area of the wetland was approximately 795,415.65 tons of CO2. The fraction of carbon per sample is higher in aerial biomass (49%), followed by organic soil (43.1%) and below ground biomass. On the other hand, the amount of carbon stored differs significantly between reservoirs, since organic soil stores the highest amount with 218.3 TC/ha (90%), followed by below-ground biomass (roots) with 19.7 TC/ha (8%), and above-ground biomass (leaves and stems) with 4.8 TC/ha (2%). Finally, the ecosystem service of carbon storage amounts to a cost of 6462.18 USD/ha, 5703132.34 USD in sum.
{"title":"Cálculo y valoración del almacenamiento de carbono del humedal altoandino de Chalhuanca, Arequipa (Perú)","authors":"Tania Alvis-Ccoropuna, J. F. Villasante-Benavides, G. A. Pauca-Tanco, J. P. Quispe-Turpo, C. Luque-Fernández","doi":"10.18271/ria.2021.314","DOIUrl":"https://doi.org/10.18271/ria.2021.314","url":null,"abstract":"High Andean wetlands are important ecosystems due to their ecosystem services. Carbon storage is a result of the low decomposition rate due to flooded soils and low temperatures. Consequently, this study estimated the carbon content stored in the high Andean wetland of Chalhuanca and calculated the economic value of this service. For this purpose, 30 samples were taken at random, establishing three carbon pools: aboveground biomass (leaves and stems), belowground biomass (roots), and organic soil. The samples were obtained with an auger-type device; each sample was dried at 65°C for at least 24 hours and the carbon content was determined using the Walkey-Black method and calculations and statistical tests were performed. The total carbon stored in relation to the area of the wetland was approximately 795,415.65 tons of CO2. The fraction of carbon per sample is higher in aerial biomass (49%), followed by organic soil (43.1%) and below ground biomass. On the other hand, the amount of carbon stored differs significantly between reservoirs, since organic soil stores the highest amount with 218.3 TC/ha (90%), followed by below-ground biomass (roots) with 19.7 TC/ha (8%), and above-ground biomass (leaves and stems) with 4.8 TC/ha (2%). Finally, the ecosystem service of carbon storage amounts to a cost of 6462.18 USD/ha, 5703132.34 USD in sum.","PeriodicalId":41861,"journal":{"name":"Revista Investigaciones Altoandinas-Journal of High Andean Research","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67939965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Edwin Gustavo Estrada Araoz, Néstor Antonio Gallegos Ramos
During the last few years, scientific production through research articles has increased, however, it is necessary to be certain that thescientific journals where they are published meet quality and impact indicators, are indexed in important databases (Scopus, Web ofScience, Medline, Scielo, Redalyc, Dialnet, etc.) and that they are not predatory journals. These types of journals publish articles in a fewdays, do not perform peer review, charge processing fees and send e-mails offering their services. In short, they are a threat to scientificintegrity and quality because they publish articles of very low or zero rigor and contribution to science, so researchers should detect themand avoid publishing in them
在过去几年中,通过研究文章产生的科学产出有所增加,然而,有必要确保发表的科学期刊符合质量和影响指标,在重要数据库(Scopus, Web ofScience, Medline, Scielo, Redalyc, Dialnet等)中被索引,并且它们不是掠夺性期刊。这些类型的期刊在几天内发表文章,不进行同行评议,收取处理费,并发送电子邮件提供服务。简而言之,它们是对科学完整性和质量的威胁,因为它们发表的文章的严谨性和对科学的贡献非常低或为零,因此研究人员应该发现它们并避免在它们上发表文章
{"title":"Revistas depredadoras: una amenaza a la integridad y calidad científica","authors":"Edwin Gustavo Estrada Araoz, Néstor Antonio Gallegos Ramos","doi":"10.18271/ria.2021.319","DOIUrl":"https://doi.org/10.18271/ria.2021.319","url":null,"abstract":"During the last few years, scientific production through research articles has increased, however, it is necessary to be certain that thescientific journals where they are published meet quality and impact indicators, are indexed in important databases (Scopus, Web ofScience, Medline, Scielo, Redalyc, Dialnet, etc.) and that they are not predatory journals. These types of journals publish articles in a fewdays, do not perform peer review, charge processing fees and send e-mails offering their services. In short, they are a threat to scientificintegrity and quality because they publish articles of very low or zero rigor and contribution to science, so researchers should detect themand avoid publishing in them","PeriodicalId":41861,"journal":{"name":"Revista Investigaciones Altoandinas-Journal of High Andean Research","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67939979","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Fortunato Escobar-Mamani, George Argota-Pérez, Víctor Dante Ayaviri Nina, Santotomas Licímaco Aguilar-Pinto, Gabith Miriam Quispe Fernandez, Otto Eulogio Arellano Cepeda
The quantification of production/service costs to determine the market price is fundamental in offering the maximum value of satisfaction. Therefore, management accounting is essential. One of the alternative tools is activity-based costing, known as ABC system, an alternative method to overcome the limitations of traditional indirect cost systems, which somehow distort the actual accounting of costs. Will exploring its development, applicability, challenges and benefits still be a possible option? This study aimed at reviewing the scientific literature produced on the activity-based costing system in recent years, identifying trends of adoption and challegnes of implementation in various manufacturing and service firms. High impact journals indexed in PubMed, Web of Science (WoS), Scopus, among others, were analyzed. The results show an increase of publications on the implementation of the ABC system in PubMed (855 publications), WoS (1131) and Scopus (2535). The results show that its applicability remains a possible option as an alternative costing tool for SME managers or owners. This study concludes that the application of the ABC system is adequate to determine real costs and could guarantee more reasonable and competitive prices in the market. However, there is still resistance to its implementation due to human and technological ignorance.
量化生产/服务成本以确定市场价格是提供最大满意价值的基础。因此,管理会计是必不可少的。其中一种替代工具是作业成本法,即ABC系统,这是一种克服传统间接成本系统局限性的替代方法,传统间接成本系统在某种程度上扭曲了成本的实际核算。探索它的发展、适用性、挑战和好处仍然是一个可能的选择吗?这项研究的目的是审查近年来关于作业成本计算系统的科学文献,确定各种制造和服务公司采用的趋势和实施的挑战。对PubMed、Web of Science (WoS)、Scopus等收录的高影响力期刊进行了分析。结果表明,在PubMed(855篇)、WoS(1131篇)和Scopus(2535篇)中,关于ABC系统实施的论文数量有所增加。结果表明,它的适用性仍然是一个可能的选择,作为一个替代成本核算工具的中小企业的管理者或业主。本研究的结论是,作业成本法的应用足以确定实际成本,可以保证在市场上更加合理和有竞争力的价格。然而,由于人类和技术的无知,它的实施仍然存在阻力。
{"title":"Costeo basado en actividades (ABC) en las PYMES e iniciativas innovadoras: ¿opción posible o caduca?","authors":"Fortunato Escobar-Mamani, George Argota-Pérez, Víctor Dante Ayaviri Nina, Santotomas Licímaco Aguilar-Pinto, Gabith Miriam Quispe Fernandez, Otto Eulogio Arellano Cepeda","doi":"10.18271/ria.2021.321","DOIUrl":"https://doi.org/10.18271/ria.2021.321","url":null,"abstract":"The quantification of production/service costs to determine the market price is fundamental in offering the maximum value of satisfaction. Therefore, management accounting is essential. One of the alternative tools is activity-based costing, known as ABC system, an alternative method to overcome the limitations of traditional indirect cost systems, which somehow distort the actual accounting of costs. Will exploring its development, applicability, challenges and benefits still be a possible option? This study aimed at reviewing the scientific literature produced on the activity-based costing system in recent years, identifying trends of adoption and challegnes of implementation in various manufacturing and service firms. High impact journals indexed in PubMed, Web of Science (WoS), Scopus, among others, were analyzed. The results show an increase of publications on the implementation of the ABC system in PubMed (855 publications), WoS (1131) and Scopus (2535). The results show that its applicability remains a possible option as an alternative costing tool for SME managers or owners. This study concludes that the application of the ABC system is adequate to determine real costs and could guarantee more reasonable and competitive prices in the market. However, there is still resistance to its implementation due to human and technological ignorance.","PeriodicalId":41861,"journal":{"name":"Revista Investigaciones Altoandinas-Journal of High Andean Research","volume":"189 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72525350","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
B. S. Ruiz, Carlos Elías Peñafiel, Judith Larico Condori
In the formulation of dried sweet sausage, pork meat and fat are traditionally used, which can be replaced by healthy products such as pecans (Carya illinoinensis) and kañiwa (Chenopodium pallidicaule); as well as llama meat (Lama glama) that is low in fat and cholesterol. For this reason, the present investigation aimed to optimize a formulation of dried sweet sausage considering three main components: llama meat, kañiwa flour and pecans. The D-Optimal mixture design method of the Design-Expert®7 program was applied, obtaining fourteen formulations. For each formulation, color, water activity and texture profile were evaluated. Only the cohesiveness fit a meaningful mathematical model. Subsequently, the optimization of the variable response was carried out, using the desirability function of the "objective value" type, so that the product could resemble the target (sausage made with pork meat and fat). In the sensory analysis of the optimal formulation, four sensory attributes were evaluated: color, odor, taste and texture, in a Z test to demonstrate whether the sample mean of the degree of satisfaction for each attribute of the product was acceptable or not. All these attributes are believed to be above the population mean taken as a target. In conclusion, the optimal formula was composed of 80% llama meat and 20% pecans, observing that kañiwa flour did not improve the texture and color of the sausage.
{"title":"OPTIMIZACION DE UNA FORMULACIÓN DE BUTIFARRA DULCE SECA CON CARNE DE LLAMA, PECANAS Y KAÑIWA","authors":"B. S. Ruiz, Carlos Elías Peñafiel, Judith Larico Condori","doi":"10.18271/RIA.2021.232","DOIUrl":"https://doi.org/10.18271/RIA.2021.232","url":null,"abstract":"In the formulation of dried sweet sausage, pork meat and fat are traditionally used, which can be replaced by healthy products such as pecans (Carya illinoinensis) and kañiwa (Chenopodium pallidicaule); as well as llama meat (Lama glama) that is low in fat and cholesterol. For this reason, the present investigation aimed to optimize a formulation of dried sweet sausage considering three main components: llama meat, kañiwa flour and pecans. The D-Optimal mixture design method of the Design-Expert®7 program was applied, obtaining fourteen formulations. For each formulation, color, water activity and texture profile were evaluated. Only the cohesiveness fit a meaningful mathematical model. Subsequently, the optimization of the variable response was carried out, using the desirability function of the \"objective value\" type, so that the product could resemble the target (sausage made with pork meat and fat). In the sensory analysis of the optimal formulation, four sensory attributes were evaluated: color, odor, taste and texture, in a Z test to demonstrate whether the sample mean of the degree of satisfaction for each attribute of the product was acceptable or not. All these attributes are believed to be above the population mean taken as a target. In conclusion, the optimal formula was composed of 80% llama meat and 20% pecans, observing that kañiwa flour did not improve the texture and color of the sausage.","PeriodicalId":41861,"journal":{"name":"Revista Investigaciones Altoandinas-Journal of High Andean Research","volume":"9 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82110593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
J. Iglesias, Corporación Colombiana de Investigación Agropecuaria, D. C. Vargas, Luz Dary Carlosama Ojeda, P. A. Lopez
The Cavia porcellus L. systems implemented by small producers in Colombia have been slow to apply the processes of development and incorporation of feeding practices and technology in nutritional support. The objective of this study was to determine the feeding practices and technology in nutritional support implemented and projected in the C. porcellus L. systems by the producers. Four components were evaluated in 404 C. porcellus L. units and 29 focus groups: demography, identification of the production unit, implemented feeding practices, technology in nutrition and feeding, and the C. porcellus L. producers' perspectives. A Pearson Chi-squared test, a Tukey’s T-test, and a Multiple Linear Regression were used to evaluate the differences between regions using SPSS software version 20. The average area of C. porcellus L. -producing units corresponded to 0.35 ha (Narino) and 0.17 ha (Putumayo). The predominant food base was forage (67%) produced on the farm (83%). There were significant differences between regions, with a p 0.05) most frequently. Our data show that C. porcellus L. systems in the study area not only have a high potential in the diversity of the forage supplements that makes up the diets but also in the development and implementation of feeding practices and technology in nutrition and animal feeding.
哥伦比亚小生产者实施的牛蒡鱼系统在将发展和纳入喂养方法和技术的过程应用于营养支持方面进展缓慢。本研究的目的是确定生产者在牛弧菌系统中实施和计划的营养支持的喂养方法和技术。对404个牛蒡单位和29个焦点小组进行了人口统计、生产单位的确定、实施的饲养方法、营养和饲养技术以及牛蒡生产者的观点等四个方面的评估。使用SPSS软件20版,采用Pearson卡方检验、Tukey’s t检验和多元线性回归对地区间差异进行评价。产C. porcellus L.的平均面积分别为0.35 ha (Narino)和0.17 ha (Putumayo)。主要的食物基础是农场生产的饲料(67%)(83%)。不同地区间差异有统计学意义(p < 0.05)。我们的数据表明,研究区域的C. porcellus L.系统不仅在组成日粮的饲料添加剂多样性方面具有很高的潜力,而且在营养和动物饲养的饲养实践和技术的开发和实施方面也具有很高的潜力。
{"title":"Nutritional management of Cavia porcellus L. in the Andes of Colombia","authors":"J. Iglesias, Corporación Colombiana de Investigación Agropecuaria, D. C. Vargas, Luz Dary Carlosama Ojeda, P. A. Lopez","doi":"10.18271/RIA.2021.190","DOIUrl":"https://doi.org/10.18271/RIA.2021.190","url":null,"abstract":"The Cavia porcellus L. systems implemented by small producers in Colombia have been slow to apply the processes of development and incorporation of feeding practices and technology in nutritional support. The objective of this study was to determine the feeding practices and technology in nutritional support implemented and projected in the C. porcellus L. systems by the producers. Four components were evaluated in 404 C. porcellus L. units and 29 focus groups: demography, identification of the production unit, implemented feeding practices, technology in nutrition and feeding, and the C. porcellus L. producers' perspectives. A Pearson Chi-squared test, a Tukey’s T-test, and a Multiple Linear Regression were used to evaluate the differences between regions using SPSS software version 20. The average area of C. porcellus L. -producing units corresponded to 0.35 ha (Narino) and 0.17 ha (Putumayo). The predominant food base was forage (67%) produced on the farm (83%). There were significant differences between regions, with a p 0.05) most frequently. Our data show that C. porcellus L. systems in the study area not only have a high potential in the diversity of the forage supplements that makes up the diets but also in the development and implementation of feeding practices and technology in nutrition and animal feeding.","PeriodicalId":41861,"journal":{"name":"Revista Investigaciones Altoandinas-Journal of High Andean Research","volume":"35 1","pages":"85-92"},"PeriodicalIF":0.5,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73228325","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}